CAclubindia Articles

The No.1 thing every (struggling) CA student needs!

CA Hareesh 24 July 2021 at 08:53

If you are a CA student, the biggest enemy to you could be the resistance to open the book. No, you are not a bad person. You get the resistance because studying can be overwhelming sometimes.

Amendment in Schedule III & Auditors Report, Directors Report

CS Divesh Goyal 23 July 2021 at 09:37

By these amendments, MCA has increased stringency in compliances and has added numerous additional disclosures in Financial Statement, Directors Report and Audit Report.

Event Date for CFSS

CS Divesh Goyal 23 July 2021 at 09:36

The due date for filing of E-form CFSS is 30 June 2021 for all the Companies. If a Company fails to file the CFSS Form, it will lose the immunity granted to it by the CFSS Scheme.

Remuneration to Non-Executive & Independent Director

CS Divesh Goyal 23 July 2021 at 09:36

Subject to the provisions of section 197, a company having profits in a financial year may pay remuneration to a managerial person or persons or other directors not exceeding the limits specified in such section.

Everything about NDH-4

CS Divesh Goyal 23 July 2021 at 09:36

MCA has introduced a new form NDH-4 i.e. Declaration of Nidhi. The requirement of filing of NDH-4 is mentioned in section 406 of Companies Act, 2013 and rule 3A, 23A and 23B of Nidhi Rules, 2014.

All about Director Identification Number (DIN)

Manju Laur 23 July 2021 at 09:13

A unique identification number is issued by the Central Government to a person who intends to be a Director in a new company or an existing company. That UIN is called Director Identification Number.

Decoding E-Commerce Operators from GST perspective

Manish Gupta 23 July 2021 at 09:12

As per Section 2(45) of CGST Act, 2017, electronic commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.

FAQs on SEBI (LODR) Amendments dated 5th May, 2021

CS Lalit Rajput 22 July 2021 at 19:13

Listed companies are requested to comply with the requirements of listing regulations and other applicable regulations as amended from time to time. The FAQ’s may be referred to only for assistance.

How to File an ITR for FY 2020-21 (AY 2021-22)?

Aishna Kukreja 22 July 2021 at 15:54

Filing of Income Tax Return is a way of declaring the amount of income earned and taxes paid thereupon to the Government. In this article, we will uncover two ways to file an ITR i.e. Online and Offline.

How to Respond to Assessment and Reassessment Notice under Section 148 of the Income Tax Act?

CA Sapna Ghelani 22 July 2021 at 14:16

The notice under section 148 could be issued within a period of 16 years from the end of relevant AY in case the income that has escaped assessment relates to assets located outside India.